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The Effect of Auditor Tenure, Mandatory Auditor Rotation on Audit Quality

This research is an empirical research studying the effect of the auditor tenure on audit quality. The research adopts the positivist stance and deductive approach, employing quantitative method to study the relationship between audit rotation and audit quality. Specifically, the Chinese audit market will be targeted where the policy was implemented in 2004. Basically, this study is about the trade-off between improving auditors’ or firms’ independence from the clients and the increase in effectiveness and efficiency due to prior knowledge of and relationship with the clients.

Từ khóa: Finance accounting and Auditing, Audit tenure, Audit rotation, Audit quality, Audit firms, Company size

15 p tvs_dhktna 30/05/2023 14 0

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